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Orders of the Appellate Authority

Section 119 - Draft-Bills-Reports - ADVANCE RULING - Goods and Services Tax - Section 119 - 119. (1) The Appellate Authority may, after giving the parties to the appeal, an opportunity of being heard, .....

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ing appeal under section 118. (3) Where the members of the Appellate Authority differ on any point or points referred to in appeal, it shall be deemed that no advance ruling can be issued in respect o .....

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